https://www.taxtmi.com/circulars?id=60562 A one-time procedural remedy allows taxpayers who already reversed ITC required to lapse to claim the accumulated ITC refund for the same tax period under the "any other" category in FORM GST RFD-01A, submitting all required documents; the proper officer will compute admissible refund under rule 89(5), require debit from the electronic credit ledger via FORM GST DRC-03, and thereafter issue FORM GST RFD-06 and FORM GST RFD-05. Subsequent claims must use the designated inverted-structure refund category. en-us Thu, 28 Mar 2019 00:00:00 +0530 Sat, 20 Apr 2019 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60562 A one-time procedural remedy allows taxpayers who already reversed ITC required to lapse to claim the accumulated ITC refund for the same tax period under the "any other" category in FORM GST RFD-01A, submitting all required documents; the proper officer will compute admissible refund under rule 89(5), require debit from the electronic credit ledger via FORM GST DRC-03, and thereafter issue FORM GST RFD-06 and FORM GST RFD-05. Subsequent claims must use the designated inverted-structure refund category. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60562